Jurnal Keberlanjutan (Journal of Sustainability)
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The Influence of Work Environment and Workload on Employee Performance in The Department Of Population and Civil Registration of the Province West Papua with Job Satisfaction as a Mediation Variable
Full text linkThe existence and advancement of organizations, whether in the public or private sector, relies heavily on the strategic role of Human Resources (HR) as the main driving force. This study aims to analyze the effect of Work Environment and Workload on Employee Performance, with Job Satisfaction as a mediating variable, at the Population and Civil Registration Office of West Papua Province. A quantitative approach was employed, with a total population of 39 employees from the Secretariat Division. The sampling technique used was saturated sampling, where all members of the population were included as samples. Data analysis was conducted using Structural Equation Modeling with the Partial Least Square (SEM-PLS) method. The results show that the Work Environment has a positive and significant effect on both Employee Performance and Job Satisfaction. Workload has a negative and insignificant effect on Employee Performance, but a negative and significant effect on Job Satisfaction. Furthermore, Job Satisfaction has a positive and significant effect on Employee Performance. The mediation analysis reveals that Job Satisfaction partially mediates the effect of the Work Environment on Employee Performance, but does not mediate the effect of Workload on Employee Performance
The Effect of Corporate Social Responsibility Disclosure and Company Size on Financial Performance in Mining Companies on the Indonesia Stock Exchange
Full text linkTesting and analyzing the impact of company size and corporate social responsibility (CSR) disclosure on return on assets (ROA) in mining businesses listed on the Indonesia Stock Exchange between 2019 and 2021 was the aim of this study. Ten businesses that satisfied the requirements based on the purposive sampling method made up the research sample, out of the 54 enterprises that made up the population. After three years of observation, thirty data analyses were produced for this study. methods for analyzing data using multiple linear regression, descriptive statistics, hypothesis testing, and traditional assumption testing. The findings demonstrated that the financial performance predicted by ROA is not significantly improved by Corporate Social Responsibility (CSR) disclosure. Furthermore, there is no discernible positive impact of company size on ROA
Waste Management Towards a Clean City Case Study of the Kupang City Environmental and Sanitation Service
Full text linkThis study aims to examine waste management in Kupang City through the lens of George R. Terry’s POAC (Planning, Organizing, Actuating, Controlling) management theory. Waste problems in Kupang are increasingly complex due to rapid population growth, limited infrastructure, and insufficient public awareness. Effective waste management requires synergy among the local government, the community, and the private sector. Based on the study, the Kupang City Department of Environment and Hygiene (DLHK) has implemented the POAC functions to some extent. Planning and organizing have been conducted through regional policies and work programs, while actuating is reflected in the daily operations of waste collection and public education efforts. However, challenges remain—such as a lack of community participation, limited budget and waste-handling equipment, and weak supervision mechanisms. Despite these obstacles, the study found several supporting factors: existing mayoral regulations (Perwali), backing from security forces in law enforcement, and community-driven initiatives in independent waste management. To address current gaps, the study recommends strengthening institutional capacity, increasing funding allocation, improving public awareness, and fostering better coordination across stakeholders. In the long term, a collaborative and participatory approach is essential to achieve a clean, healthy, and sustainable urban environment in Kupang City
The Effect of Profitability and Firm Size on Firm Value with Capital Structure as a Mediating Variable
Full text linkThe property sector can withstand economic crises. The contribution of the property industry as one of the leading sectors to drive the Indonesian economy's GDP. However, historical performance still does not show significant improvement in the property sector. So it is necessary to research to analyze the factors that affect firm value. This study aims to analyze the effect of profitability, company size, and capital structure on firm value. The population in this study amounted to 91 companies, namely all property and real estate companies listed on the Indonesia Stock Exchange in 2024. While sampling in this study used purposive sampling so 13 companies were obtained with 6 years of observation the amount of data in the study was 78 observations. The analysis technique used to answer the hypothesis is path analysis using SPSS. The results of this study indicate that profitability has a negative but insignificant effect on capital structure, firm size has a positive and significant effect on capital structure in the company, profitability has a positive and significant effect on firm value, firm size has a positive but insignificant effect on firm value, capital structure has a negative but insignificant effect on firm value, capital structure does not act as a mediator on the effect of profitability on firm value, and capital structure acts as a perfect mediation on the effect of firm size on firm value in the company
The Employee Contributions to PFMA Non-Compliance Challenges in South Africa: Contributions From Limpopo Provincial Administration
Full text linkCompliance with the Public Finance Management Act is essential for the whole South African government. Nevertheless, the South African Auditor General has found non-compliance since most ministries within the provincial administration of Limpopo still violate the PFMA. Some of the non-compliance may lead to serious misstatements and, eventually, an AGSA qualified audit opinion. Noncompliance has a negative impact on the general population since it can occasionally lead to compromises in the quality of services provided by government bodies. The study assessed how personnel in departments of the province of Limpopo contributed to PFMA non-compliance. The study used an interview guide to gather the primary data and adhered to the qualitative research methodology. Purposive sampling was used to choose study participants based on their expertise with PFMA compliance across the province of Limpopo's various departments. Future PFMA compliance may be enhanced by the practical recommendations and ideas that the study generated. The study's consequences included identifying the problems that impact compliance in the public sector and providing recommendations for how to resolve them. Other aspects of the South African government are also impacted by the study's conclusions, such as the enhancement of PFMA compliance in the Limpopo public service administration
Modern Cooperative Governance in Indonesia: Policy Insights from Koperasi Usaha Mandiri, Belitung
Full text linkThe 2024 Modern Cooperative Assistance program at Koperasi Konsumen Usaha Mandiri was implemented over a four-month period with a focus on enhancing business management. The primary objective of this program was to guide cooperative administrators and members in optimizing internal resources and capabilities while enhancing the effective utilization of natural resources. This assistance program not only provided technical expertise but also fostered an ecosystem conducive to both institutional and individual growth within the cooperative. A quantitative approach was employed to assess the program’s effectiveness through survey questionnaires administered to cooperatives that received assistance. This assessment aimed to identify changes in governance, capital access, digital technology adoption, and business innovation. The collected data were analyzed using descriptive statistical methods to examine trends and patterns observed before and after the implementation of the assistance program. The assessment results indicated a substantial improvement in modern cooperative performance, as reflected in the increase of evaluation scores from 24.53 to 70.08. These findings suggest that the assistance program played a crucial role in transforming cooperatives into more competitive and innovation-driven entities. Therefore, this data-driven assistance strategy can serve as a foundation for future policy development aimed at enhancing cooperatives' adaptability to the evolving dynamics of the digital economy in a sustainable manner
The Role of Research in Shaping Young Entrepreneurial Minds
Full text linkThis study aims to provide an understanding that research is not merely an academic formality but can also serve as a valuable asset in the world of entrepreneurship. The concept of Curiosity-Driven Entrepreneurship emphasizes that curiosity plays a crucial role in discovering business opportunities and creating innovations. Through research, students can sharpen their analytical skills, identify market trends, and explore sustainable business potentials. This study highlights success stories of entrepreneurs who started from a place of curiosity, such as the founder of Instagram who studied digital user behavior before creating a platform that has become a global business ecosystem, and Poison Coffee Shop, which successfully developed unique marketing strategies based on the exploration of trends and consumer preferences. By understanding how research can be applied in the business world, students are expected to shift their paradigm about research from a burdensome task to a strategic skill that can support their future success
The Impact of Psychological Factors and Marketing Strategies on Impulsive Customer Behavior in Indonesian E-Commerce
Full text linkE-commerce in Indonesia has grown rapidly, becoming essential as more people prefer online shopping. A Populix (2023) survey indicates Indonesians tend to make unplanned purchases. Impulse buying is driven by external factors like sales promotions and internal factors like hedonic shopping motivation, with positive emotions mediating this effect. This study analyzes how sales promotions and hedonic shopping motivation influence impulse buying in e-commerce, with positive emotion serving as an intervening variable. The method used in this research is quantitative with a questionnaire carried out systematically following the research objectives. The population in this study was Indonesian people who had used e-commerce for online shopping, with 120 respondents. This study uses a 5-point Likert scale and PLS-based SEM for analysis. Results indicate that (1) sales promotion and (2) hedonic shopping motivation both positively affect impulse buying; (3) sales promotion and (4) hedonic shopping motivation positively influence positive emotions; (5) positive emotions, in turn, increase impulse buying; (6) positive emotion thoroughly explains the link between sales promotion and impulse buying; (7) it partially explains the effect of hedonic motivation on impulse buying. Recommendations suggest e-commerce should consider psychological factors and consumer motivation in marketing strategies, and future research could explore factors like celebrity endorsers, shopping lifestyle, and advertising
The Role of Debt Policy, Dividend Policy, and Investment Decisions on Firm Value
Full text linkThis study aims to explore the role of debt policy, dividend policy and investment decisions on Firm Value, especially in telecommunications companies, during the period 2019 to 2022. The sampling method used was purposive sampling, and data analysis was carried out using SPSS software version 20. From the findings, the debt policy -DER (X1) affects firm value. The study found that the DER regression coefficient is -41.649, with a t-value of -2.085 and a significance of 0.048 (<0.05), indicating that debt policy significantly affects firm value (H1 accepted). For DPR, the regression coefficient is 68.923, but the t-value is 0.154 with a significance of 0.411 (>0.05), meaning dividend policy does not significantly impact firm value (H2 rejected). This aligns with the bird-in-hand theory, suggesting current dividend payments are preferred over future capital gains. Meanwhile, PER (X3) has a positive regression coefficient of 0.539, a t-value of 0.645, and a significance of 0.025 (<0.05), confirming a positive and significant impact on firm value (H3 accepted). These findings offer insights into the dynamics of debt, dividend, and investment decisions within the telecommunications sector
Analysis of the Process of Recording Accounting and Reporting of Groundwater Tax Receipts
Full text linkGroundwater Tax is a local tax imposed on the withdrawal and/or utilization of groundwater, excluded for the withdrawal and/or utilization of groundwater for basic household needs, irrigation of agriculture and smallholder fisheries, worship, and the withdrawal and/or utilization of groundwater regulated by regional regulations. This research was conducted at the Regional Revenue and Financial Management Agency of Tomohon City. The purpose of this research is to analyze the Accounting and Reporting Process of Groundwater Tax Revenue in Tomohon City based on Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The research method used is a qualitative descriptive method which aims to describe, record, analyze, and interpret the conditions that occur in the research object. The results showed that the Accounting and Reporting Process of Groundwater Tax Revenue at the Regional Revenue and Financial Management Agency of Tomohon City was in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management